Effective January 1, 2020, a new state law requires California residents to maintain qualifying health insurance throughout the year. This requirement applies to each resident, their spouse or domestic partner, and their dependents. Franchise Tax Board has developed a new Individual Shared Responsibility Penalty Estimator to help individuals estimate their penalty if they do not have qualifying health insurance coverage or an exemption. The calculator is available at ftb.ca.gov/healthmandate. For more information about the new health care law, exemptions, and financial assistance available, go to CoveredCA.com.